The printed price of a machine is ₹ 90,000. The wholesaler allows a discount of 10% (on the printed price) to a shopkeeper. The shopkeeper sells this machine to a consumer at a discount of 5% on the printed price. The GST is charged at the rate of 12% at every stage. Find:

(i) GST paid by the shopkeeper.

(ii) The total amount paid by the customer.

(i) Marked price of machine = ₹ 90,000

GST rate = 12%

Given,

Wholesaler gives 10% discount on printed price = $\dfrac{10}{100} \times 90,000 = 9,000$

Price of machine after discount = ₹ 90,000 - ₹ 9,000 = ₹ 81,000

Now GST at 12% on ₹ 81,000

GST = $\dfrac{12}{100} \times 81,000$ = ₹ 9,720.

Hence, GST paid by the shopkeeper = ₹ 9,720.

(ii) Discount given to customer = $\dfrac{5}{100} \times 90,000$

= ₹ 4,500

Selling price = ₹ 90,000 − ₹ 4,500

= ₹ 85,500

GST charged to customer :

= $\dfrac{12}{100} \times 85,500$

= ₹ 10,260

The total amount paid by the customer = ₹ 85,500 + ₹ 10,260 = ₹ 95,760.

Hence, total amount paid by the customer = ₹ 95,760.